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of <h1>Govt Issues Notification for 40% Duty Exemption on Heavy Water Imports for Atomic Power Stations, Waives Additional Duty</h1> The Central Government, under the authority of section 25(1) of the Customs Act, 1962, has issued Notification No. 274/90-Cus dated November 15, 1990, granting an exemption for heavy water classified under Chapter 28 of the Customs Tariff Act, 1975. This exemption applies when the heavy water is imported for use in atomic power stations. The exemption reduces the customs duty to 40% ad valorem and waives the entire additional duty under section 3 of the Customs Tariff Act, 1975, in the interest of public welfare.
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